When do corporate tax returns need to be filed in UAE? — Comprehensive Guide 2025
Your complete guide to UAE corporate tax deadlines, penalties, and compliance requirements
Table of Contents
- Introduction
- Understanding Corporate Tax Return Filing in UAE
- Key Corporate Tax Return Filing Deadlines in UAE 2025
- Corporate Tax Registration Deadlines
- Filing Process and Documentation
- Penalties for Late Filing or Non-Compliance
- Summary Table of Important Dates
- Frequently Asked Questions
- Conclusion
Introduction
The United Arab Emirates introduced its federal corporate tax law recently, revolutionizing tax compliance for businesses operating in the country. Filing corporate tax returns is an essential legal requirement for all taxable businesses headquartered or operating in the UAE, covering mainland and free zone entities under specified conditions. Understanding the specific deadlines and requirements for corporate tax returns is crucial to avoid penalties, stay compliant, and optimize tax management.
As a trusted tax, VAT, bookkeeping, and audit services provider in Dubai and the wider UAE, One Desk Solution offers expert guidance on UAE corporate tax filing deadlines and related compliance to help businesses navigate this evolving landscape.
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Call Us: +971-52 797 1228 WhatsApp UsUnderstanding Corporate Tax Return Filing in UAE
Corporate tax return filing is the annual process through which businesses report their taxable income and provide financial disclosures to the UAE Federal Tax Authority (FTA). The process involves:
- Registering for corporate tax
- Preparing accurate tax returns with supporting documents
- Submitting returns electronically via the EmaraTax portal
- Paying any tax liabilities within the stipulated deadlines
The corporate tax regime applies broadly to:
- Juridical persons (companies, LLCs)
- Natural persons engaged in business activities exceeding AED 1 million turnover
- Free Zone entities conducting taxable business
Certain government and exempt entities are required to submit annual declarations but may have different obligations for tax payments.
Important: Businesses must ensure the completeness and accuracy of their tax returns to avoid administrative penalties, fines, and interest on outstanding tax liabilities.
Key Corporate Tax Return Filing Deadlines in UAE 2025
The UAE corporate tax law stipulates clear deadlines tied closely to a business's financial year-end date.
| Financial Year-End Date | Corporate Tax Return Due Date |
|---|---|
| December 31, 2024 | September 30, 2025 |
| Fiscal years ending between December and February | September 30 of the following year |
| Other fiscal year-end dates | Last day of the 7th month after fiscal year-end |
Examples:
- A company with a financial year ending December 31, 2024, must file its corporate tax return by September 30, 2025.
- Companies with a June 30, 2024 year-end must file by January 31, 2025.
- Entities established after June 1, 2023, have specific filing deadlines depending on incorporation and financial period as directed by the FTA.
Note: Companies with revenues exceeding AED 50 million or qualifying as significant taxpayers must also submit audited financial statements with their returns.
Corporate Tax Registration Deadlines
Timely registration with the FTA is mandatory before filing returns. Failure to register by the deadlines results in fines.
- New companies formed after March 1, 2024, must register within three months of incorporation.
- Existing taxable persons should register by June 30, 2024, or by dates prescribed for their tax period.
Penalty: Failure to register incurs a penalty of AED 10,000.
For detailed guidance on registration requirements, check out our article on Corporate Tax Registration Requirements.
Filing Process and Documentation
Corporate tax returns must be filed electronically through the EmaraTax portal. The process includes:
- Preparing financial statements (income statement, balance sheet, cash flow)
- Calculating taxable income and relevant deductible expenses
- Preparing tax return forms with income, tax due, and tax paid information
- Submitting supporting transfer pricing documents if applicable
- Ensuring VAT and other compliance overlaps are aligned
- Paying tax liabilities by the return due date to avoid interest and penalties
Companies must maintain records for at least seven years for audit and verification purposes. Learn more about tax records UAE companies must maintain.
Penalties for Late Filing or Non-Compliance
The FTA imposes escalating penalties for non-compliance with corporate tax filing:
| Delay Period / Violation | Penalty |
|---|---|
| Failure to register timely | AED 10,000 |
| Late filing (1st month after due date) | AED 500 |
| Late filing (2nd to 12th month) | AED 500 per month |
| More than 12 months late | AED 1,000 per month |
| Interest on unpaid tax | 14% annual rate, monthly accrual |
Strict adherence reduces the risk of costly fines and legal consequences. For a complete overview, see our guide to Corporate Tax Penalties in UAE.
Summary Table of Important Dates
| Event | Deadline / Timeline |
|---|---|
| Corporate Tax Registration Deadline | Within 3 months of company establishment or by June 30, 2024 for existing entities |
| Tax Return Filing for FY Ending Dec 31, 2024 | September 30, 2025 |
| Filing for Other FY-ends | 7 months after financial year-end |
| Tax Payment Due Date | Same as filing deadline |
| Record Retention | Minimum 7 years |
Frequently Asked Questions
New companies established after March 1, 2024, must register within three months of incorporation. Existing taxable persons should have registered by June 30, 2024, or according to dates prescribed for their tax period.
Yes, but late filing incurs penalties starting at AED 500 for the first month and increasing for subsequent months. Additionally, interest accrues on any unpaid tax at 14% annually.
No, Free Zone companies are subject to corporate tax but may qualify for 0% tax rate if they meet specific conditions and don't conduct business with the UAE mainland. They still need to file tax returns annually.
Required documents include financial statements, tax computation worksheets, supporting documents for deductions and exemptions, transfer pricing documentation (if applicable), and audited financial statements for companies with revenue over AED 50 million.
Corporate tax and VAT are separate taxes with different compliance requirements. While VAT is a consumption tax, corporate tax is on business profits. However, proper VAT compliance can impact corporate tax calculations, particularly regarding deductible expenses. Learn more about VAT return filing services.
Conclusion
Filing corporate tax returns punctually is a critical obligation for businesses in the UAE under the new federal corporate tax regime. The deadlines revolve mainly around the business's financial year-end and the FTA's prescribed timelines, generally requiring submission within nine months of year-end.
Non-compliance leads to heavy penalties, making it essential for companies to implement robust tax reporting and filing systems, maintain proper financial records, and prepare their tax returns with care.
For reliable and professional support through the corporate tax registration, filing, and audit process in Dubai and the UAE, One Desk Solution is a leading expert partner committed to helping clients achieve full compliance and optimized tax outcomes.
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